The individual income and property declaration under Form 270.00 for 2025 must be submitted no later than September 15, 2026.
Form 270.00 is not required from all individuals. The filing obligation arises when certain conditions established by tax legislation apply. Particular attention should be paid to foreign assets, digital assets, foreign bank accounts and major acquisitions made in 2025.
Who must submit Form 270.00
The declaration for 2025 must be submitted by:
- civil servants and persons equated to them, as well as their spouses;
- heads and founders (participants) of legal entities holding more than 10% of an ownership interest or shares, as well as their resident spouses;
- major participants in banks, insurance organizations and professional participants in the securities market;
- individuals engaged in private practice, including notaries, advocates, private bailiffs and mediators;
- individuals who received income subject to self-assessment and payment of individual income tax;
- individuals who have assets or funds in accounts outside Kazakhstan that are subject to declaration;
- owners of digital assets;
- individuals who acquired property worth more than 20,000 MCI in 2025;
- individuals who applied certain tax deductions through a tax agent in 2025.
What needs to be reported in Form 270.00
Foreign assets
Where applicable, the declaration must include assets located outside Kazakhstan, including:
- real estate;
- vehicles;
- securities issued by foreign issuers;
- ownership interests in foreign companies;
- other assets subject to declaration.
Assets that were previously declared and for which there were no changes or new transactions in 2025 do not need to be reported again.
Major acquisitions
Property acquired in Kazakhstan or abroad during 2025 must be declared if its value exceeds 20,000 MCI.
Based on the MCI amount for 2025, this threshold is KZT 78,640,000.
Such acquisitions may include:
- real estate;
- vehicles;
- securities;
- ownership interests in legal entities;
- rights under shared-equity participation agreements;
- investment gold and other assets provided for by law.
Certain categories of declarants are also required to indicate the source of funds used to acquire the property.
Funds in foreign banks
If the total balance of funds held in foreign bank accounts as of December 31, 2025 exceeded 1,000 MCI, the relevant information must be declared.
Digital assets
Cryptocurrencies and other digital assets owned by an individual as of the end of 2025 must be reported in the declaration where the individual is subject to the relevant declaration requirements.
Income subject to self-assessment
Form 270.00 must include income for which an individual is required to independently calculate and pay individual income tax.
For example:
- income from leasing or renting out property;
- income from the sale of property;
- income from foreign sources;
- other income subject to self-assessment.
At the same time, salary and other income on which tax has already been withheld by a tax agent do not need to be reported again as income subject to self-assessment.
Tax deductions
Since 2025, individuals are also required to report certain tax deductions applied by a tax agent at the employee’s request, such as deductions for education, medical treatment or interest on mortgage loans.
Supporting documents must be available when submitting the declaration.
What does not need to be reported separately
Information on real estate and vehicles registered in Kazakhstan is provided to the state revenue authorities through government information systems. Therefore, simply owning an apartment or vehicle registered in Kazakhstan does not mean that it must be reported again in Form 270.00.
However, if a transaction involving such property took place during 2025 and created an obligation to declare it, the relevant information must be taken into account when completing the form.
How to submit Form 270.00
The declaration can be submitted electronically through:
- the Taxpayer’s Cabinet;
- the eGov.kz portal;
- the e-Salyq Azamat mobile application;
- eGov Mobile;
- selected second-tier banks’ mobile applications, where the relevant service is available.
The form can also be submitted in paper form to the state revenue authority at the place of residence or sent by mail.
Filing and tax payment deadlines
September 15, 2026 is the final day for submitting Form 270.00 for 2025.
If individual income tax is payable based on the declaration, it must be paid no later than September 25, 2026.
Liability for violations
Failure to submit the declaration within the prescribed deadline results in a warning for the first violation. A repeated violation within one year is subject to a fine of 15 MCI.
Liability also applies to the submission of incomplete or inaccurate information. Depending on the type of violation and whether it is repeated, a warning or fine may be imposed.
What to check before submitting the declaration
Before submitting Form 270.00, make sure that you:
- have determined whether you are required to file a declaration for 2025;
- have accounted for all major acquisitions and property transactions made in 2025;
- have checked for foreign assets, foreign bank accounts and digital assets;
- have prepared documents supporting the information reported in the declaration and the sources of funds.
